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2017 (8) TMI 988 - AT - Central ExciseClassification of goods - Controller and Field Interface Board - whether the product namely Controller and Field Interface Board manufactured by the appellant for use in lift/elevator is classifiable under Chapter Heading 8431 as lift parts as claimed by the appellant or classifiable as control panel under Chapter Heading 8537.00 as claimed by the Revenue? - Held that: - the appellant’s product is control panel but without the motherboard and or the processor. Even, though the control panel is without motherboard but having all other components, it will be treated as control panel, for the reason that a particular product even if it is semi processed or partially processed, it will merit classification under the head of fully finished product only - since for the control panel there is an independent tariff entry under Chapter Heading 8537, it will merit classification under its specific head, i.e. under Chapter Heading 8537 in terms of Note 2(a) of Section Notes to Section XVI of the Central Excise Tariff - appeal dismissed - decided against appellant.
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